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All Journal Diponegoro Journal of Management
Prasetiono Prasetiono
Departemen Manajemen Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management

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PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL Desan Neo Romadhona; Prasetiono Prasetiono
Diponegoro Journal of Management Volume 11, Nomor 5, Tahun 2022
Publisher : Faculty of Economics and Business Diponegoro University

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This study aims to determine the effect of corporate governance on corporate social responsibility (CSR) with size and leverage as control variables. Corporate Governance is measured by board size, board independence, and female board representation. Meanwhile CSR is measured by using the ESG score. The data used in this study is secondary data and the population of this study was 756 companies listed on the Indonesia Stock Exchange in the 2016-2020. Based on the purposive sampling method, as a method of data collection, a total of 66 companies have met the criteria set as research samples. Multiple regression analysis used to test the research hypotheses using the IBM SPSS version 26 program. The results show that board size has a significant positive effect on CSR disclosure. For board independence and board representation, it has a significant negative effect on CSR disclosure. While the size control variable has a significant positive effect on CSR disclosure and the leverage control variable has insignificant negative effect on the CSR disclosure
PENGARUH LIQUIDITY, FIRM SIZE, GROWTH OPPORTUNITY, FINANCIAL DISTRESS, DAN MANAGERIAL OWNERSHIP TERHADAP KEPUTUSAN LINDUNG NILAI (HEDGING) DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2018) Muhammad Affan; Prasetiono Prasetiono
Diponegoro Journal of Management Volume 11, Nomor 4, Tahun 2022
Publisher : Faculty of Economics and Business Diponegoro University

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Globalization that we do not realize brings risks to every multinational company that trades acrosscountries. The biggest risk that is often faced by companies conducting cross-border business transactions is the risk of changes in foreign exchange exposure. The impact of unexpected changes in foreign exchange exposure can provide large losses for the company. An alternative strategy to minimize foreign exchange risk can be done by hedging. This study aims to analyze the effect of liquidity, firm size, growth opportunity, financial distress, and managerial ownership on hedging decision making with leverage as a moderating variable.The population in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sample in this research amounted to 57 companies selected using the purposive sampling technique. Sample data are collected from IDX and the company’s annual report. Logistic regression analysis was used in this research model because the type of data is binary data. By logistic regression analysis, it can be seen how the independent variables affect the probability of the company to hedge.The results of this research provide empirical evidence that variable liquidity (CR), firm size (SIZE), growth opportunity (MBVE), financial distress (GScore), and Managerial Ownership (MO) have no effect on hedging decision making. The results also showed that the Leverage as a moderating variable had no effect on the relationship between liquidity on hedging decisions and also had no effect between growth opportunity on hedging decisions but influenced the relationship between financial distress on hedging decisions. From the test result of logistic regression showed that the variable of liquidity, firm size, growth opportunity, financial distress, and managerial ownership in explaining the probability of using derivative hedging was 15% and the rest is explained by other variables outside the model.Group.
PENGARUH PROFITABILITAS, ASSET INTENSITY, EMPLOYEE INTENSITY, FREE CASH FLOW, LEVERAGE, DAN SIZE TERHADAP COST STICKINESS DENGAN TOBIN’S Q SEBAGAI VARIABEL KONTROL (Studi Kasus Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2016-2020) Taurisia Dinda Herfanti; Prasetiono Prasetiono
Diponegoro Journal of Management Volume 12, Nomor 1, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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ABSTRACT This research examined the effect of profitability, asset intensity, employee intensity, free cash flow, leverage, and size on cost stickiness with tobin’s q as control variable. Cost stickiness was measured using the changes in selling, general, and administrative (SG&A) cost. The research used secondary data and the population of this research was 380 manufacturing companies listed on Indonesia Stock Exchange in the 2016-2020 period. The method used by purposive sampling with 102 manufacturing firms were obtained as the sample of this research. The analytical method used multiple linear regression analysis. The results showed that profitability and size have a positive and significant effect on cost stickiness, asset intensity, free cash flow, and leverage have a negative and significant effect on cost stickiness, and employee intensity has a positive and insignificant effect on cost stickiness.
ANALISIS PENGARUH EFISIENSI ASET DAN FINANCIAL LEVERAGE TERHADAP SUSTAINABLE GROWTH RATE DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Aida Aqila; Prasetiono Prasetiono
Diponegoro Journal of Management Volume 12, Nomor 3, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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ABSTRACT In conducting business activities, it is important for companies to measure and pay attention to their Sustainable Growth Rate (SGR) to assess the sustainability of the company, as the basis for planning, and for decision-making by managers. This study aims to analyze the influence of asset efficiency management, measured by Total Asset Turnover (TATO), and financial leverage, measured by short-term debt (STDL) and long-term debt (LTDL), on the Sustainable Growth Rate (SGR) of companies using profitability as a proxy with Return on Asset (RoA) as an intervening variable. The sample used in this study was collected from 24 manufacturing companies in Indonesia listed on the Indonesia Stock Exchange (IDX) with complete data on the research variables during the period 2017-2021. The sample was obtained using purposive sampling with secondary data obtained from the Bloomberg terminal. This study uses multiple linear regression analysis of panel data using IBM SPSS Statistics 25 software. The findings of this study provide an overview that asset efficiency has a significant positive influence on the Sustainable Growth Rate (SGR) both directly and through the intervening variable of Return on Asset (RoA). Meanwhile, only short term debt (STDL) of financial leverage was found to have significant effect on the Sustainable Growth Rate (SGR).
PENGARUH LIKUIDITAS, LEVERAGE, INVENTORY TURNOVER, DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (Studi Pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020) Bella Arditya; Prasetiono Prasetiono
Diponegoro Journal of Management Volume 12, Nomor 3, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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ABSTRACT This research examined the effect of liquidity, leverage, inventory turnover, and dividend payout ratio on firm value with firm size as control variable. Firm value is measured using the price to book value. The research used secondary data and the population of this research was 160 property & real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The method used by purposive sampling with 35 property & real estate firm were obtained as the sample of this research. The analytical method used multiple linear regression analysis. The results showed that liquidity, leverage, and inventory turnover have a positive and significant effect on firm value, and dividend payout ratio has a negative and significant effect on firm value.
Co-Authors Aida Aqila Bella Arditya Desan Neo Romadhona Muhammad Affan Taurisia Dinda Herfanti